31 CFR 16.44 - Right to administrative offset.
§ 16.44
Right to administrative offset.
The amount of any penalty or assessment which
has become final, or for which a judgment has been
entered under § 16.42 or § 16.43, or any amount
agreed upon in a compromise or settlement under §
16.46, may be collected by administrative offset
under 31 U.S.C. 3716, except that an
administrative offset may not be made under this
subsection against a refund of an overpayment of
Federal taxes, then or later owing by the United
States to the defendant.
Title 31 published on 2012-07-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
